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Public sector accounting in Turkey: Past-present-future

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Özet

Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

Anahtar Kelimeler

Government accountingInternational Public Sector Accounting Standards Board (IPSASB)IPSASsTurkeyTurkish Government Accounting StandardsTurkish Government Accounting Standards Board
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Tam Kayıt
AlanDeğerDil
dc.contributor.authorYanik, Serap Sebahat
dc.contributor.authorSelimoglu, Seval Kardes
dc.contributor.authorYesilcelebi, Gul
dc.contributor.editorGrima, S
dc.contributor.editorBoztepe, E
dc.date.accessioned2026-10-22T10:22:59.218116406Z
dc.date.available2026-10-22T10:22:59.218116406Z
dc.date.issued2021
dc.description.abstractGovernment accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.
dc.description.sponsorshipNew Zealand External Reporting Board, (2019a)
dc.description.sponsorshipAsian Development Bank, ADB
dc.description.sponsorshipChartered Professional Accountants of Canada, CPA
dc.description.sponsorshipInternational Federation of Automatic Control, IFAC
dc.identifier.doi10.1108/s1569-375920200000105012
dc.identifier.endpage192
dc.identifier.isbn978-1-83909-508-5
dc.identifier.isbn978-1-83909-509-2
dc.identifier.issn1569-3759
dc.identifier.scopus2-s2.0-85108115681
dc.identifier.startpage173
dc.identifier.urihttps://rdlopen.rawdatalibrary.net/r/gumushane/14672
dc.identifier.volume105
dc.identifier.wosWOS:000844033900012
dc.language.isoen
dc.publisherEmerald Group Holdings Ltd.
dc.relation.ispartofContemporary Studies in Economic and Financial Analysis
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectGovernment accounting
dc.subjectInternational Public Sector Accounting Standards Board (IPSASB)
dc.subjectIPSASs
dc.subjectTurkey
dc.subjectTurkish Government Accounting Standards
dc.subjectTurkish Government Accounting Standards Board
dc.subject.classificationEconomics
dc.subject.classificationManagement
dc.subject.classificationPublic Administration
dc.subject.classificationBusiness & Economics
dc.titlePublic sector accounting in Turkey: Past-present-future
dc.typeBook Chapter
dspace.entity.typePublication
rdl.citation.openalex0
rdl.citation.scopus0
rdl.citation.wos0
rdl.oa.statusclosed
rdl.source.indexSCOPUS
rdl.source.indexWOS
rdl.wos.indexBook Citation Index – Social Sciences & Humanities (BKCI-SSH)